Andrés Suárez, Javier de; Cabal García, Elena; … - In: SERIEs : Journal of the Spanish Economic Association 4 (2013) 3, pp. 333-352
This research work is aimed at determining the effectiveness of the Audit Committee (AC), analyzing its impact on the … reporting quality, which is defined as the removal of avoidable qualifications in the audit report. We considered the periods …